課税価額の英語

この条の規定の適用上、ある国から他国へ輸出される産品の価格が次のいずれかの価格より低いときは、その産品は、正常の価額より低い価額で輸入国の商業に導入されるものとみなす。⒜ 輸出国における消費に向けられる同種の産品の通常の商取引における比較可能の価格⒝ 前記の国内価格がない場合には、(i) 第三国に輸出される同種の産品の通常の商取引における比較可能の最高価格(ii) 原産国における産品の生産費に妥当な販売経費及び利潤を加えたもの販売条件の差異、課税上の差異及び価格の比較に影響を及ぼすその他の差異に対しては、それぞれの場合について妥当な考慮を払わなければならない。例文帳に追加

For the purposes of this Article, a product is to be considered as being introduced into the commerce of an importing country at less than its normal value, if the price of the product exported from one country to another (a) is less than the comparable price, in the ordinary course of trade, for the like product when destined for consumption in the exporting country, or, (b) in the absence of such domestic price, is less than either (i) the highest comparable price for the like product for export to any third country in the ordinary course of trade, or (ii) the cost of production of the product in the country of origin plus a reasonable addition for selling cost an profit. Due allowance shall be made in each case for differences in conditions and terms of sale, for differences in taxation, and for other differences affecting price comparability. - 経済産業省

一　その償還期限後において償還する場合　当該割引債につき法第四十一条の十二第三項の規定により徴収された所得税の額（当該所得税の額が明らかでないときは、当該割引債の券面金額から当該割引債に係る最終発行日における発行価額等を控除した残額に、当該割引債の発行の際に同項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額。以下この条において同じ。）のうち、法第四十一条の十二第六項に規定する法人又は受託者（以下この条において「非課税法人等」という。）が当該割引債を所有していた期間に対応する部分の金額例文帳に追加

(i) Where redemption is made after the redemption date: Out of the income tax collected on the said discount bonds pursuant to the provisions of Article 41-12(3) of the Act (where the amount of the said income tax is not clear, the amount obtained by deducting the issue price, etc. on the final issue date for the said discount bonds from the face value of the said discount bonds and then multiplying the remaining amount after deduction by the rate of income tax on profit from redemption for the said discount bonds collected at the time of issue pursuant to the provisions of the said paragraph; hereinafter the same shall apply in this Article), the amount corresponding to the period during which a corporation or trustee prescribed in Article 41-12(6) of the Act (hereinafter referred to as a "non-taxable corporation, etc." in this Article) held the said discount bonds発音を聞く  - 日本法令外国語訳データベースシステム

４　法人が旧株（当該法人が有していた株式をいう。）を発行した内国法人の行つた株式交換（適格株式交換に該当しないものに限る。）により法第六十八条の三第三項に規定する政令で定める関係がある外国法人の株式の交付を受けた場合において、当該外国法人の株式が特定軽課税外国法人の株式に該当するときは、その交付を受けた株式の取得価額については、法人税法施行令第百十九条第一項第八号（法人税法第百四十二条の規定により準じて計算する場合を含む。）の規定は、適用しない。例文帳に追加

(4) Where a corporation has, as a result of a share exchange (limited to a share exchange that does not fall under the category of a qualified share exchange) implemented by a domestic corporation to which the said corporation issued old shares (meaning shares that were held by the said corporation), been provided with shares of a foreign corporation which has a relationship specified by a Cabinet Order prescribed in Article 68-3(3) of the Act, when the shares of the said foreign corporation are shares of a specified foreign corporation with less tax burden, the provisions of Article 119(1)(viii) of the Order for Enforcement of the Corporation Tax Act (including the cases where it is applicable to the calculation made pursuant to the provisions of Article 142 of the Corporation Tax Act) shall not apply to the acquisition costs of the provided shares.発音を聞く  - 日本法令外国語訳データベースシステム

一　その償還期限後において償還する場合　当該割引債につき法第四十一条の十二第三項の規定により徴収された所得税の額（当該所得税の額が明らかでないときは、当該割引債の券面金額から当該割引債に係る最終発行日における発行価額等を控除した残額（当該割引債が外国法人が国外において発行したものであるときは、同項に規定する政令で定める金額）に、当該割引債の発行の際に同項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額。以下この条において同じ。）のうち、法第四十一条の十二第六項に規定する内国法人又は受託者（以下この条において「非課税法人等」という。）が当該割引債を所有していた期間に対応する部分の金額例文帳に追加

(i) Where redemption is made after the redemption date: Out of the income tax collected on said discount bonds pursuant to the provisions of Article 41-12, paragraph (3) of the Act (where the amount of said income tax is not clear, the amount obtained by deducting the issue price, etc. on the final issue date for said discount bonds from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in said paragraph) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of said paragraph; hereinafter the same shall apply in this Article), the amount corresponding to the period during which a domestic corporation or trustee prescribed in Article 41-12, paragraph (6) of the Act (hereinafter referred to as a "non-taxable corporation, etc." in this Article) held said discount bonds発音を聞く  - 日本法令外国語訳データベースシステム

第二十六条の十一　法第四十一条の十二第四項の規定により同項に規定する償還を受ける時に徴収される所得税とみなされたもののうち法人税の額から控除する所得税の額は、当該所得税の額（当該所得税の額が明らかでないときは、その割引債の券面金額から当該割引債に係る発行価額（当該割引債が同条第九項第一号から第八号までに掲げる国債で同項に規定する短期公社債に該当するものその他財務省令で定める国債（以下この項において「短期国債等」という。）でその発行価額が明らかでないもの以外の割引債であるときは当該割引債に係る最終発行日における発行価額とし、当該割引債が当該短期国債等であるときは当該割引債に係る当該発行価額に準ずるものとして財務省令で定める価額とする。第二十六条の十三第一項第一号及び第五項第二号において「最終発行日における発行価額等」という。）を控除した残額（当該割引債が外国法人が国外において発行したものであるときは、法第四十一条の十二第三項に規定する政令で定める金額）に、当該割引債の発行の際に同条第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とし、その割引債が償還期限を繰り上げて償還をされたもの又は当該期限前に買入消却をされたものであるときは、その所得税の額から次条第一項の規定により計算した還付する金額を控除した残額とする。）について、法人税法施行令第百四十条の二の規定により計算した金額とする。この場合において、同条第一項第一号中「の利子」とあるのは「の償還差益（租税特別措置法第四十一条の十二第七項（償還差益等に係る分離課税等）に規定する償還差益をいう。次項及び第三項において同じ。）」と、同条第二項中「月数のうち」とあるのは「月数（当該利子配当等が短期公社債（租税特別措置法第四十一条の十二第九項に規定する短期公社債をいう。次項において同じ。）に係る償還差益であるときは、日数。以下この項において同じ。）のうち」と、同条第三項中「所得税の額を前項」とあるのは「所得税の額（短期公社債の償還差益に対する所得税の額を除く。）を前項」とする。例文帳に追加

Article 26-11 (1) The amount of income tax to be credited against corporation tax out of the amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12, paragraph (4) of the Act pursuant to the provisions of said paragraph shall be the amount calculated, pursuant to the provisions of Article 140-2 of the Order for Enforcement of the Corporation Tax Act, with regard to the amount of said income tax (where the amount of said income tax is not clear, with regard to the amount obtained by deducting the issue price for the discount bonds (where said discount bonds are national bonds listed in Article 41-12, paragraph (9), items (i) to (viii) of the Act which are those falling under the category of short-term government or company bonds prescribed in said paragraph or other national bonds specified by Ordinance of the Ministry of Finance (hereinafter referred to as "short-term national bonds, etc." in this paragraph) and are discount bonds other than those whose issue price is not clear, such issue price shall be the issue price on the final issue date for said discount bonds, and where said discount bonds are said short-term national bonds, etc., such issue price shall be the price specified by Ordinance of the Ministry of Finance as equivalent to said issue price for said discount bonds; such issue price shall be referred to as the "issue price, etc. on the final issue date" in Article 26-13, paragraph (1), item (i) and paragraph (5), item (ii)) from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in Article 41-12, paragraph (3) of the Act) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of paragraph (3) of said Article, and where the discount bonds have been redeemed by bringing the redemption date forward or retired by purchase prior to the redemption date, with regard to the remaining amount after deducting the amount to be refunded that was calculated pursuant to the provisions of paragraph (1) of the following Article from the amount of the income tax). In this case, the term "interest" in Article 140-2, paragraph (1), item (i) of the Order for Enforcement of the Corporation Tax Act shall be deemed to be replaced with "profit from redemption (meaning profit from redemption as prescribed in Article 41-12, paragraph (7) (Separate Taxation, etc. on Profit from Redemption, etc.) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph and paragraph (3))"; the term "out of the number of months" in paragraph (2) of said Article shall be deemed to be replaced with "out of the number of months (the number of days, where said dividend of interest, etc. is profit from redemption for short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12, paragraph (9) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph); hereinafter the same shall apply in this paragraph);" and the term "the amount of income prescribed in paragraph (1), item (i)" in paragraph (3) of said Article shall be deemed to be replaced with "the amount of income (excluding the amount of income tax on profit from redemption of short-term government or company bonds) prescribed in paragraph (1), item (i)."発音を聞く  - 日本法令外国語訳データベースシステム